FICA taxes are a set of three specific taxes that are generally required to be withheld from an employee’s earning. These three taxes are:
- Social Security tax
- Regular Medicare tax
- Medicare surtax imposed on income greater than $200,000
F-1 and J-1 Students, who are non-residents for tax purposes and have proper work authorization (on campus work, authorized OPT or CPT, etc.) are exempted from the paying FICA taxes.
Please note that J dependents with work authorization are not exempted from FICA taxes.
I am an F-1 or J-1 student who qualifies for the FICA tax exemption, but social security or Medicare taxes were withheld from my earnings. What should I do?
For an On campus employer:
- Ensure that you have properly and completely set up a GLACIER account through your payroll department.
- Request a refund from your payroll department, in writing.
- This step must be completed before proceeding with any other options.
- If your payroll department refunds the improperly withheld funds you have no further steps to take.
- If your payroll department cannot provide the refund, ensure that you get their answer in writing.
- Proceed with one of the other options for requesting the FICA tax refund from the IRS.
For an Off Campus Employer through OPT, CPT, or Academic Training:
- Request the refund from your employer in writing.
- This step must be completed prior before proceeding with any other options.
- If the employer refunds the improperly withheld funds, you have no further steps to take.
- If the employer indicates that they will not refund the withheld funds, ensure that you get their answer in writing.
- Proceed with one of the other options for requesting the FICA tax refund from the IRS.
Requesting FICA tax refund from the IRS:
- Ensure that you have first requested the employer to refund the FICA taxes in writing.
- You may choose to have Sprintax assist you with the FICA tax refund request.
- Please note that you would be responsible for any fees associated with the FICA tax refund.
- You may choose to apply for the FICA tax refund from the IRS own your own.
- For more information about this process email iss@tamu.edu.
International Student Services Advisors and Staff are NOT Tax Professionals or Certified Public Accountants. ANY ADVICE IN THIS COMMUNICATION IS INTENDED FOR INFORMATION PURPOSES ONLY.